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NY L83853




April 22, 2005

CLA-2-95:RR:NC:SP:225 L83853

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Randy Williams
Seasons USA, Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification of loot scoops from China.

Dear Mr. Williams:

In your letter dated April 4, 2005, you requested a tariff classification ruling.

You submitted the following photographs:

Style number CD017, Loot Scoop, is a plastic upturned hand attached to a plastic handle. Hanging down from the back of the hand is an attached nylon sack that resembles a three-dimensional jack-o’-lantern. In lieu of the hand’s palm, there is an opening that allows articles to be dropped into the extended hand, through the opening, and into the hanging sack.

Style number CD009, Neon Loot Scoop, is a plastic upturned hand attached to a plastic handle. Hanging down from the back of the hand is an attached nylon sack that resembles a three-dimensional jack-o’-lantern. In lieu of the hand’s palm, there is an opening that allows articles to be dropped into the extended hand, through the opening, and into the hanging sack. The jack-o’-lantern will be imported in blue, black, orange, and green colors.

Style number CD005, Toddler Pumpkin Scoop Assortment, is a short plastic handle attached to a suspended nylon sack that resembles a three-dimensional jack-o’-lantern. The jack-o’-lantern has an opening in the stem that allows articles to be dropped into the top of the jack-o’-lantern, through the opening, and into the hanging sack. The jack-o’-lantern will be imported in an assortment with various facial expressions.

Style number CD004, Bat Scoop, is a plastic handle attached to a suspended nylon sack that resembles a three-dimensional nylon black bat. The bat has a hole in the top of its head that allows articles to be dropped through the opening into the hanging sack.

Style number CD003, Ghost Scoop, is a plastic handle attached to a suspended nylon sack that resembles a three- dimensional ghost. The ghost has a hole in the top of its head that allows articles to be dropped through the opening into the hanging sack.

These scoops are intended to be used by a small child whereby the child in costume visits their neighbors and, in extending the "loot scoop", receives a small "treat" such as candy, in recognition of their dressing up for Halloween.

The applicable subheading for style number CD017, Loot Scoop, style number CD009, Neon Loot Scoop, style number CD005, Toddler Pumpkin Scoop Assortment, style number CD004, Bat Scoop, and style number CD003, Ghost Scoop, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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